Legal provisions of COM(2023)267 - Authorisation of Poland to apply reduced rates of excise duty to heavy fuel oil, natural gas, coal, and coke, used as heating fuels, per Article 19 of Directive 2003/96/EC - Main contents
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| dossier | COM(2023)267 - Authorisation of Poland to apply reduced rates of excise duty to heavy fuel oil, natural gas, coal, and coke, used as ... |
|---|---|
| document | COM(2023)267 |
| date | June 19, 2023 |
Article 1
Poland is authorised to apply reduced rates of excise duty to heavy fuel oil, natural gas, coal, and coke, used as heating fuels, below the relevant minimum levels of taxation referred to in Article 9 of Directive 2003/96/EC.
Article 2
This Decision shall apply from 1 January 2023 until 30 June 2023.
However, should the Council, acting on the basis of Article 113 or any other relevant provision of the Treaty on the Functioning of the European Union, introduce a modified general system for the taxation of energy products and electricity to which the authorisation granted in Article 1 of this Decision would not be adapted, this Decision shall expire on the day on which such system becomes applicable.
Article 3
This Decision is addressed to the Republic of Poland.